Making changes to your tax return, requesting a review, or making an appeal
You can make changes to your latest income tax return until the Swedish Tax Agency has reached a decision regarding your final tax. If you have received a decision notice and wish to change any details, or are not satisfied with a decision we have reached, you can request a review. You can appeal against a decision if you want it to be reviewed by the administrative court.
You can change, correct and complement the details provided in your latest income tax return until you receive your final tax decision notice. If you have already received your final tax decision notice and wish to make changes or additions to your tax return, you can request a review instead. You can even request a review if you are not satisfied with the Swedish Tax Agency’s decision. You can make an appeal if you want a court to review a decision.
Keep in mind that you must pay the amount of tax specified in your decision notice, even if you request a review or appeal the decision.
Longer processing times
If you have requested a review of your “Income Tax Return 1", please note that our processing times are currently longer than usual. At the moment, processing can take up to 18 weeks.
You can log in to “My Pages” (“Mina sidor") to check whether the Swedish Tax Agency has received your review request.
Changes to your latest tax return
If you want to change, correct or add any details to your latest tax return before receiving a decision regarding final tax, you can file a new tax return.
File a new tax return using our e-service
The easiest way for you to make changes is to log into our e-service “Income Tax Return 1” (“Inkomstdeklaration 1”), as long as it is open. The e-service shows the effect each change will have on your final tax. Submit your revised tax return when you have finished making your changes. You will receive a receipt directly.
Your most recently submitted tax return is always the one that applies
Here’s how to make changes via the e-service
- Log in.
- Select “Ändra” (“Make changes”) from the menu. Select the item you want to change from the drop-down list, and enter the relevant details.
- If you want to submit an additional annexe, or make a change to an annexe that you’ve submitted previously, select “Bilaga” (“Annexe”) from the menu and enter the correct details.
- Sign the tax return using your eID or special signature code.
- You will receive a receipt directly, confirming that you have filed the tax return.
File a new tax return on paper
If you cannot use the e-service, you can submit a new paper tax return by post. If you need a new paper form, you can order it via our e-service for requesting forms, “Beställ blanketter”. Select “Inkomstdeklaration 1” (“Income Tax Return 1”).
Alternatively, you can request a tax return form by contacting our tax information service, or by visiting a Swedish state service centre in person.
If you need to make changes, you must fill in the entire tax return form and any relevant annexes. Send your tax return and annexes to the address stated on the tax return.
Alternatively, you can email your tax return and annexes to us by filling in our online contact form. Select “Yes” under “Ongoing case”.
Can I use last year’s tax return form to make changes to my latest tax return if I change the income year?
You cannot use last year's tax return form to make changes to your latest tax return. Each tax return has a unique barcode that is specific to the income year printed on the form.
Requesting a review
You can request a review of our tax decision if you:
- wish to make changes or additions to your tax return after we have reached a decision regarding final tax
- are not satisfied with our decision
You can request a review regarding any of the past six income years. This means that in 2026, you can request a review regarding income year 2020 onwards. If you wish to request a review regarding several income years, you only need to make one request.
Remember to pay all tax and interest charges due
Keep in mind that you must pay the tax and interest charges specified in the original decision notice, even if you request a review. If we change our decision on your final tax, we will adjust the amount of tax you are due to pay accordingly. If our revised decision means that you have paid too much tax, we will refund the excess amount.
Tax payment respite
If you wish to apply for payment respite, you can do this when you request a review.
Making additions or changes after receiving your final tax decision notice
If you have received a final tax decision notice and wish to make a change or addition to your tax return, you must request a review.
Making changes or additions to details in your latest tax return
If you wish to make changes or additions to your latest tax return, the easiest way to request a review is through our e-service “Income Tax Return 1” (“Inkomstdeklaration 1”). The e-service shows the effect each change will have on your final tax. You will receive a receipt when you have filed your amended tax return.
Here’s how to make changes via our e-service
- Log in.
- Select “Ändra” (“Make changes”) from the menu. Select the item you want to change from the drop-down list, and enter the relevant details.
- If you want to submit an additional annexe, or make a change to an annexe that you’ve submitted previously, select “Bilaga” (“Annexe”) from the menu and enter the correct details.
- Under “Övriga upplysningar”, write that you will submit copies of documentation, if you have any that you can provide.
- Sign the tax return using your eID or special signature code.
- You will receive a receipt directly, confirming that you have filed the revised tax return.
If you have documentation that you wish to submit to us, the easiest way to do this is by filling in our online contact form. Select “Yes” under “Ongoing case”. You will receive a receipt confirming that we have received your message.
Alternatively, you can send the documentation to the Swedish Tax Agency by post, using the following address:
Skatteverket
205 30 Malmö
If the e-service has closed for the year, or if you cannot use the e-service, you can submit your review request to us by email or post.
Making changes or additions to details in previous tax returns
If you wish to request a review regarding an earlier income year, you can submit your review request to us by email or post.
If you are not satisfied with our decision
If you have received a final tax decision notice and disagree with our decision, you can ask us to review it. The easiest way to do this is to email us. Alternatively, you can send us a letter or use our review form. State what you disagree with and attach any supporting documentation you have.
Details that must be included in your review request
When you request a review, it’s important to:
- state that you’re requesting a review
- provide your personal identity number
- include your contact details (name, address, telephone number and email address)
- specify which decision you want us to review
- state which details you wish to change, and why
- include any relevant documentation or tax return annexes
If you have a representative, you must attach a power of attorney signed by you. Your representative’s name, address and telephone number must also be included.
Any annexes or forms that you submit must relate to the income year in question.
Review request (SKV 6891) External link.
The easiest way to submit your review request with all the relevant annexes and supporting documentation, is by emailing us. You will then receive a receipt confirming that we have received your request. Alternatively, you can make your review request by sending us a letter, but please note that you will not receive a receipt.
Send us an email
You can email your tax return and annexes to us by filling in our online contact form. Select “Yes” under “Ongoing case”.
Submissions by mail
Mail your review request to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
How do I find an annexe relating to a previous income year?
- Forms relating to previous income years are available on our website, skatteverket.se. When you have selected a form, select the relevant income year from the drop-down list. You can then download the form.
How do I know which tax amounts were applicable to previous income years?
Information in Swedish about the amounts and percentages applicable to a particular income year is available on our webpage “Belopp och procent”. Select the income year for which you wish to request a review or make an appeal.
Appealing against a decision
You can appeal against a decision if you want it to be reviewed by the administrative court. When we have received your appeal, we will review your case. If we do not change our decision according to your wishes, we will refer your case to the administrative court.
You can submit an appeal against a decision reached by the Swedish Tax Agency relating to any of the past six income years. This means that in 2026, you can appeal against decisions relating to income year 2020 onwards.
You can appeal by writing us a letter or by using the Swedish Tax Agency’s appeal form.
Keep in mind that you must pay the tax and interest charges specified in the original decision notice, even if you appeal against the decision. If we change our decision on your final tax, we will adjust the amount of tax you are due to pay accordingly. If our revised decision means that you have paid too much tax, we will refund the excess amount. If you wish to apply for payment respite, you can do this when you appeal.
Details that must be included in your appeal
In your appeal, you must:
- specify which decision you want to appeal against
- provide your personal identity number
- include your contact details (name, address, telephone number and email address)
- explain why you disagree with our decision
- outline how you think the decision should be changed
Examples of documents that you can submit with your appeal:
- supporting documentation to which you wish to refer
- a written outline of other things that you want the court to know and take into account
- a power of attorney if you have a representative (their name, address and telephone number must be included)
Send us an email
Email your appeal to the Swedish Tax Agency via our online contact form. Select “Yes” under “Ongoing case”.
Submissions by post
Send your appeal by post to the Swedish Tax Agency at the following address:
Skatteverket
205 30 Malmö
How do I find an annexe relating to a previous income year?
Forms relating to previous income years are available on our website, skatteverket.se. When you have selected a form, select the relevant income year from the drop-down list. You can then download the form.
How do I know which tax amounts were applicable to previous income years?
Information in Swedish about the amounts and percentages applicable to a particular income year is available on our webpage “Belopp och procent”. Select the income year for which you wish to request a review or make an appeal.
Tax payment respite
You can apply for payment respite for the share of tax to which the review or appeal relates. You can normally only be granted payment respite if it is probable that you will not have to pay the tax following the review or appeal. That’s why it’s important to submit documentation that supports the need for an adjustment. You can only be granted payment respite for other reasons in exceptional cases.
Keep in mind that you must pay interest charges during the payment respite period if a revised decision still requires you to pay the tax.
Here’s how to apply for payment respite
To apply, fill in and submit form SKV 4311. The simplest way is to submit your payment respite application with your review request or appeal.
Application: Tax payment respite (SKV 4311, in Swedish)
Make a correction on your own initiative to avoid paying a tax surcharge
If you provide incorrect information in your income tax return, you may be required to pay a surcharge. You could also be prosecuted for a tax offence.
You must correct the incorrect information on your own initiative in order to avoid a surcharge or prosecution for a tax offence. To do this, you must request a review. In order for your review to count as a correction made on your own initiative, certain requirements must be fulfilled.